Criminologist Donald R. Cressey interviewed 200 incarcerated embezzlers and studied the characteristics and factors influencing their criminal behaviour in the 1940's and introduced the theory of the Fraud Triangle in the 1950's.
The fraud triangle suggests that there are three factors that contribute to a person committing fraud.
Most people are fair and honest, but what was found in this study is that even people with very high ethical standards can become tempted to commit a crime and actually execute the crime in particular when the three factors from the fraud triangle are present.
Pressure
Pressure can come from many directions and can be a driver that pushes someone to commit fraud:
Cuando se investiga un caso de fraude, es necesario comprender y explorar cualquier factor de presión para los sospechosos, ya que estos pueden ofrecer un motivo para actos ilegales.
Opportunity is the chance, occasion, knowledge or possibility someone has to commit fraud. Some circumstances that will influence those opportunities are:
Rationalisation
Rationalisation is about the excuses fraudsters give themselves to justify their acts. This factor is more difficult to observe or understand when performing an investigation and may require several interviews. Some rationalizations I've heard in my career:
